Utah § 59-12-208.1 - Enactment or repeal of tax -- Effective date -- Notice requirements.
Full text of Utah Utah Code § 59-12-208.1 — Enactment or repeal of tax -- Effective date -- Notice requirements., with citation guidance and answers to common questions.
§ 59-12-208.1. Enactment or repeal of tax -- Effective date -- Notice requirements.
Effective 11/6/2025 59-12-208.1.
Enactment or repeal of tax -- Effective date -- Notice requirements.
(1)
For purposes of this section:
(a)
"Annexation" means an annexation to:
(i)
a county under Title 17, Chapter 61, Part 2, Consolidation of Counties, or Part 3, County Annexation; or
"Annexing area" means an area that is annexed into a county, city, or town.
(2)
(a)
Except as provided in Subsection (2)(c) or (d), if, on or after July 1, 2004, a county, city, or town enacts or repeals a tax under this part, the enactment or repeal shall take effect:
(i)
on the first day of a calendar quarter; and
(ii)
after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (2)(b) from the county, city, or town.
(b)
The notice described in Subsection (2)(a)(ii) shall state:
(i)
that the county, city, or town will enact or repeal a tax under this part;
(ii)
the statutory authority for the tax described in Subsection (2)(b)(i);
(iii)
the effective date of the tax described in Subsection (2)(b)(i); and
(iv)
if the county, city, or town enacts the tax described in Subsection (2)(b)(i), the rate of the tax.
(c)
(i)
The enactment of a tax takes effect on the first day of the first billing period:
(A)
that begins on or after the effective date of the enactment of the tax; and
(B)
if the billing period for the transaction begins before the effective date of the enactment of the tax under Section 59-12-204.
(ii)
The repeal of a tax applies to a billing period if the billing statement for the billing period is rendered on or after the effective date of the repeal of the tax imposed under Section 59-12-204.
(d)
(i)
If a tax due under this chapter on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment or repeal of a tax described in Subsection (2)(a) takes effect:
(A)
on the first day of a calendar quarter; and
(B)
beginning 60 days after the effective date of the enactment or repeal under Subsection (2)(a).
Except as provided in Subsection (3)(c) or (d), if, for an annexation that occurs on or after July 1, 2004, the annexation will result in the enactment or repeal of a tax under this part for an annexing area, the enactment or repeal shall take effect:
(i)
on the first day of a calendar quarter; and
(ii)
after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (3)(b) from the county, city, or town that annexes the annexing area.
(b)
The notice described in Subsection (3)(a)(ii) shall state:
(i)
that the annexation described in Subsection (3)(a) will result in an enactment or repeal of a tax under this part for the annexing area;
(ii)
the statutory authority for the tax described in Subsection (3)(b)(i);
(iii)
the effective date of the tax described in Subsection (3)(b)(i); and
(iv)
the rate of the tax described in Subsection (3)(b)(i).
(c)
(i)
The enactment of a tax takes effect on the first day of the first billing period:
(A)
that begins on or after the effective date of the enactment of the tax; and
(B)
if the billing period for the transaction begins before the effective date of the enactment of the tax under Section 59-12-204.
(ii)
The repeal of a tax applies to a billing period if the billing statement for the billing period is rendered on or after the effective date of the repeal of the tax imposed under Section 59-12-204.
(d)
(i)
If a tax due under this chapter on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment or repeal of a tax described in Subsection (3)(a) takes effect:
(A)
on the first day of a calendar quarter; and
(B)
beginning 60 days after the effective date of the enactment or repeal under Subsection (3)(a).
Frequently Asked Questions About Utah § 59-12-208.1
What does Utah Code § 59-12-208.1 cover?
Section 59-12-208.1 ("Enactment or repeal of tax -- Effective date -- Notice requirements.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Utah § 59-12-208.1?
A common citation format is "Utah Code § 59-12-208.1" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Utah law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.
How does Utah § 59-12-208.1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.
